Analysis of play national audit "immune system" function

[Abstract] audit, "the immune system theory" is a new era from a strategic perspective, the nature of the audit by the brilliant, simple, clear presentation, best embodies the characteristics of the times the current national audit, is a modern state audit of the scientific thesis this paper a more systematic exposition of the nature of national audit, analysis of the current audit of some influence, "immune system" functioning of the negative factors, and propose appropriate measures and thinking, and promote the concept of change in audit, audit of innovation, the expansion of audit, audit objectives level and improve the audit results.

[Keywords] immune system audit

In 2008, the Auditor-General Liu Jiayi modern state audit raised the country's political system is an indispensable component of democracy and the rule of law and promote democracy and rule of law, a product of the means to safeguard national Economic security, an important tool for the audit authority must perform their statutory duties effectively and fully play the protection of national Economic and social health audit to run the "immune system" function. this theoretical innovation, has a strong practical significance of our country's auditing system for 25 years successful experience sublimation, but also for the scientific concept of Development audit institutions specified direction.

First, the nature of national audit
What is the nature of national audit, domestic and foreign scholars from different angles with a variety of current auditing profession's views are not consistent, such as accounting supervision theory, theory of Economic supervision, macro regulation and control theory, the overall supervision of the theory, the power constraints on and administrative law enforcement on the other. should be recognized that these theories reflect a certain period of national audit practice characteristics, reflecting the state audit of the times.

Nature of the audit on the immune system that is running the country's Economic and social "immune system", the fundamental purpose is to safeguard people's fundamental interests and promote administration according to law, safeguard social fairness and justice. The view from the Marxist theory of the state, systems theory and scientific Development vividly illustrate the concept of perspective "What is the audit" and "why the audit", the best characteristics of the times reflect the current audit is the audit of the modern scientific thesis.

Audit "immune system" theory of biology through a familiar term, lively and vividly describes the modern state audit functions, objectives, tasks and role fully and accurately reveals the nature of the audit, comprehensive coverage of modern science and the audit functions, for which we can be understood from two aspects: on the one hand, the state audit as part of the country's political system, is born within the country's defensive structure, protection of national Economic and social health and safety operation, on the other hand, audit have the right of ownership and management separation of fiduciary duty, as the government functions managed by the government to change service-oriented government, national audit also from the "national standard" to "people-based" changes, entrusted by the people by law to carry out independent "immune" to function, to promote fiduciary relationship between the community entrusted in accordance with established rules of an orderly fashion.

Philosophy of science from the audit of the audit practice, but also determines the future Development of auditing practice and direction of the audit, "the immune system theory" is a new era from a strategic perspective, the nature of the audit by the brilliant, simple, clear presentation, but the audit "immune system, "the body's immune system function and there are differences, it is more reflected in the use of state power constraints and supervision of public finances, to play its prevention, to expose and resist features.

Second, the national audit effectively "immune system" function
Past two years, national audit institutions adhere to a combination of supervision and services, audit and supervision play a constructive role in government at all levels to improve policies and systems proposals put forward over 330,000 articles, more than 200,000 bar is adopted.

1 play a national audit "immune system" preventive function, prevention of the adverse external factors on national economic and social abuse
The current international financial crisis the world is still raging, the specter of the debt crisis in Europe, the rise of trade protectionism trend, increasing pressure on RMB appreciation, RMB exchange rate with a new high, China's more than 2 trillion in foreign reserves at stake, the export situation is worsening National audit as a national economic and social "immune system", should be promptly identified, revealing the face of external risks, the risks may occur or problems of prediction and evaluation of a prospective, drew national policy-making level and relevant departments to take appropriate countermeasures.

2 to play the national audit "immune system" to expose functions and promote the country's democratic rule of law
The human immune system immune surveillance function, through the elimination of mutated cells that maintain the body's health. National audit office through illegal, losses and waste, poor performance and other issues of investigation, revealing the institutional barriers, deficiencies in the system, mechanisms and management loopholes distorted to safeguard national economic and social order, protect the country and the people's interests, the primary responsibilities of the audit, but also play audit "immune system" function of the basic functions of one Share for free download http://www.hi138.com
3. To play a national audit "immune system" against the function, maintain healthy operation of national economic and social security
Auditor General Liu Jiayi said the decision to play a constructive role in auditing the vitality of the audit the audit should not only expose the problem, but also to the reasons for these problems, the phenomenon to be from nature, from the individual to the general, from local to global, from the signs to the trend , from the micro to the macro-depth analysis, structural reform, improve the legal system, improve the system, regulatory mechanisms, strengthen management, risk prevention recommendations to improve the socio-economic operation quality and performance, and promote comprehensive, coordinated and sustainable economic and social Development.

Third, the impact of national audit "immune system" function into full play and Countermeasures
1. The scientific concept of Development, establishing a comprehensive audit of the scientific concept of the Scientific Outlook on Development is the party of three generations of central collective leadership on the development of the important thinking of the inheritance and development is the development of socialism with Chinese characteristics must adhere to and implement the major strategic thinking, therefore, to carry out audit work must be based on the scientific development concept and guidelines for the soul, always adhere to the audit of the road with Chinese characteristics.

2 strengthen the audit work of the legal system, and gradually establish and improve the situation and adapt to the new security system audit laws and regulations. According to the basic principles of audit, the audit, only to laws and regulations in the form of the audit be finalized, the audit personnel of law. Therefore, the state audit work should be further strengthened audit and legal system, pay close attention to existing audit laws and regulations and departmental rules and regulations inconsistent with the law changes to improve the work, early to form a more perfect the security system of laws and regulations of the audit.

3. Improvement and innovation audit approach, to improve audit efficiency and quality of the audit quality of audit work is the lifeblood of a comprehensive audit to improve quality and efficiency, and effectively guard against audit risk, should do the following: First, meet the development requirements of the situation, and vigorously promote the performance audit, and second, focus on sooner, and actively carry out the whole process of tracking the audit and the third is to promote the comprehensive development of computer audit; fourth is to promote the full use of the audit findings.

References:
[1] Amy: Basic Auditing [M]. Beijing: Beijing University Press, 2006.

[2] Chen Tianliang, Chan Kam Hung: National economic and social audit is to run the "immune system" [J]. Economic Research Guide, 2009, No. 9.

[3] Liu Jiayi: vigorously strengthen the building of the audit team to promote the scientific development of audit [R]
[4] Sun Yongyao: On the functions and role of national audit [J]. Friends of Accounting, 2006, No. 11
[5], at times, Lishan Bo, Xu India: nature of the audit, audit functions and responsibilities of government - based on the "immune system" function perspective analysis [J]. Audit and Economic Research, 2009 (5

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